IESBA Staff and JICPA Issue Joint Guidance Illustrating Application of IESBA Code to Technology-related Scenarios

Sep 26, 2022 | New York, NY | English

Rapidly advancing technology is transforming the way that professional accountants conduct their work. In this dynamic context, accountants’ competencies and ethical mindset and behaviors, underpinned by the International Code of Ethics for Professional Accountants (including International Independence Standards) (the IESBA Code), are crucial to supporting continued public trust in their work.

To assist professional accountants in business and in public practice in ethically navigating the challenges and opportunities brought by technological transformations, earlier today the Japanese Institute of Certified Public Accountants (JICPA) and the staff of the International Ethics Standards Board for Accountants (IESBA) jointly released Ethical Leadership In a Digital Era: Applying the IESBA Code to Selected Technology-Related Scenarios. This non-authoritative publication provides seven hypothetical scenarios to illustrate how accountants can navigate practical issues in ethical leadership when using or implementing technology.

Each scenario highlights the application of specific requirements and guidance in the IESBA Code, in particular those related to compliance with the fundamental principles of ethics, and auditor independence.

The publication was developed by the JICPA under the auspices of the IESBA’s Technology Working Group. The document is available on the IESBA’s and JICPA’s websites.


Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.